According to the Tax Code of the Russian Federation, any activity that brings profit on an ongoing basis can be engaged only in the framework of registered entrepreneurship. The form of such entrepreneurship may be different, depending on the type of activity, the expected amount of profits and the number of employees. In general, they are divided into two categories - individual entrepreneurs and legal entities.
Individual entrepreneurs are private individuals involved in activities personally or with the involvement of employees without creating a legal entity.
Legal entities are the structure of entrepreneurship, which is created with the aim of obtaining profits with the obligatory application of the Statute, the presence of the head and accountant.
Today we will talk about individual entrepreneurship.
What is IP?
Individual Entrepreneurship is activities under the legislative level, issued for the purpose of producing profit and the risk carried out. An individual entrepreneur is an ordinary individual, which for a certain period provokes its activities in the funds envisaged and is obliged to pay taxes from the profit.
For example, a citizen of Ivanov, who raised the yield of tomatoes on his own garden, and sold them on the market once a year, despite the profit, the entrepreneur is not considered.
If the same Ivanov citizen is engaged in the cultivation of tomatoes in order to receive profits on an ongoing basis, sells them on the market in the store more than two times a year - this is already profit on an ongoing basis. Such a citizen is obliged to register with the tax authorities in the form of an IP.
Documents required for the registration of IP in 2017
Register an IP is not so difficult. The number of documents that are necessary for registration is small and accessible to everyone. These documents below:
- Passport of a citizen of the Russian Federation or a document confirming the right to permanent residence in the Russian Federation for foreigners.
- Individual taxpayer number.
- The receipt of the payment of the state duty for registration (in 2017 it will be about 1,800 rubles).
- Application for opening entrepreneurship. Here, in fact, all the documents necessary to legitimize their activities.
Receipt of the payment of state duty can be obtained in any bank providing the appropriate payment service, but better in Sberbank. You can pay the state duty in the terminal, which is present in the large branch of the tax authority.
The registration application can be obtained in the tax service or print personally via the Internet (form P21001).
All documents are issued and submitted to the tax personally, but in the case when the person does not want or cannot register personally - the documents are filed by a third party for notarial power of attorney. In this case, all documents required for registration are also notarized.
How to open PP in 2017?
Registration and opening of IP is a fairly simple process. Prepare all the documents, an individual refers to the tax authority at the place of registration. Checking the documents, the tax authority issues a certificate of registration as an individual to the individual. Together with this, the entrepreneur will receive documents:
- about registration in PF;
- iP registry statement;
- notification of tax accounting.
These documents should be kept in an IP on a permanent basis, they will be important when the IP is closed in the future.
Features of the opening of IP in 2017
It seems that everything is simple, everyone can cope with the task. But, like any legal procedure, the registration of IP has several features.
First, in the statement of registration of IP, it is necessary to specify the generation of activities. Classification of codes of such activities (OKVED) is clearly defined by law. The tax service inspector can help in choosing the appropriate code or the future IP can do it independently.
When registering, you can specify only one OKVED code, when developing a business, changes will be made to documents.
Secondly, decide on the form of taxation. In 2017, 5 forms of taxation will operate for IP, each of which has its own characteristics. The correct choice will be able to optimize the number and amount of taxes, mandatory to pay to the budget.
Registration of IP - the process is painstaking, but nothing complicated has nothing. It is based on the correct selection of documents and the definition of activities. Anyone who has a secondary education can independently register an IP. If there is no desire to collect and submit documents yourself, it is possible to charge this to a special organization, which will do everything for a small fee yourself.
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